Scale of Assessment of Members' Contributions for 2008
|
|
- Marcia Chandler
- 5 years ago
- Views:
Transcription
1 General Conference GC(51)/21 Date: 28 August 2007 General Distribution Original: English Fifty-first regular session Item 13 of the provisional agenda (GC(51)/1) Scale of Assessment of s' Contributions for The Director General submits herewith to the General Conference a draft resolution whereby the Conference may set, in accordance with Article XIV.D of the Statute, the scale of assessment of s contributions to the Agency s Regular Budget for The scale in Annex 1 of the attached draft resolution has been prepared in accordance with the principles and arrangements established by the General Conference 1. The scale, which is based on the Agency s membership as of 31 July 2007, includes four new States, Mozambique, Malawi, Montenegro and Palau, which became s on 18 September 2006, 2 October 2006, 30 October 2006 and 2 March 2007 respectively. 2. It will be noted that the following draft resolution also provides for approval by the General Conference of the base rate of assessment of each. This has been derived from the scale used by the United Nations to assess contributions from its s to its Regular Budget for 2007 and adopted by the General Assembly in resolution A/RES/61/237 on 22 December The 2007 scale of the United Nations is adjusted by applying a mathematical coefficient to compensate for differences in membership between the Agency and the United Nations. 3. The scale of assessment in Annex 1 of the attached draft resolution is based on the base rate, but takes into account that 3 s began to be phased-out in 2006 and 109 s (together referred to as shielded s) will begin to be phased-out in 2008 of the partial relief of their safeguards assessments in accordance with GC(47)/RES/5 (see Tables 3-6 in the Appendix). The scale also takes into account that the remaining 32 s (hereinafter referred to as unshielded s) will contribute on a proportionally increased basis in order to make up the balance of the safeguards expenses (see Table 7 in the Appendix). 1 See resolution GC(III)/RES/50 as amended by resolution GC(XXI)/RES/351, resolution GC(39)/RES/11 as amended by resolution GC(44)/RES/9 and resolution GC(47)/RES/5.
2 Page 2 4. The calculations that were made in order to establish both the individual base rates and the resulting scale of assessment are reproduced for the information of the Conference in the Appendix. 5. States are urged to inform the Director General by 1 January 2008 as to when their Regular Budget contributions will be paid to the Agency. This information is required in order to enable the Secretariat to prepare cash forecasts on the basis of which the Agency s programme will be implemented.
3 Page 3 Draft resolution SCALE OF ASSESSMENT OF MEMBERS CONTRIBUTIONS FOR 2008 The General Conference, Applying the principles it has established for the assessment of s contributions towards the Agency s Regular Budget [*], 1. Decides that the individual base rates and the resulting scale of assessment of s contributions to the Agency s Regular Budget for 2008 shall be as set forth in Annex 1 hereto; and 2. Determines, pursuant to Financial Regulation 5.09 [**], that in the event of a State becoming a of the Agency during the remainder of 2007 or in 2008 it shall be assessed as appropriate: (a) (b) for an advance or advances to the Working Capital Fund, in accordance with Financial Regulation 7.04 [ ] ; and for a contribution or contributions towards the Agency s Regular Budget, in accordance with the principles and arrangements the Conference has established for the assessment of s for such contributions. [*] By resolution GC(III)/RES/50 as amended by resolution GC(XXI)/RES/351, resolution GC(39)RES/11 as amended by resolution GC(44)/RES/9 and resolution GC(47)/RES/5. [**] INFCIRC/8/Rev.2.
4 Page 4 A N N E X SCALE OF ASSESSMENT Base rate % Scale % Regular Budget assessment + $ Afghanistan, Islamic Republic of Albania Algeria Angola Argentina Armenia Australia Austria Azerbaijan Bangladesh Belarus Belgium Belize Benin Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria Burkina Faso Cameroon Canada Central African Republic Chad Chile China Colombia Costa Rica Côte d'ivoire Croatia Cuba Cyprus Czech Republic Democratic Republic of the Congo Denmark Dominican Republic Ecuador Egypt El Salvador Eritrea Estonia Ethiopia Finland France Gabon Georgia Germany Ghana Greece Guatemala
5 Page 5 A N N E X 1 (continued) 2008 SCALE OF ASSESSMENT Base rate % Scale % Regular Budget assessment + $ Haiti Holy See Honduras Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Korea, Republic of Kuwait Kyrgyzstan Latvia Lebanon Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Marshall Islands Mauritania, Islamic Republic of Mauritius Mexico Monaco Mongolia Montenegro Morocco Mozambique Myanmar Namibia Netherlands New Zealand Nicaragua Niger Nigeria Norway Pakistan
6 Page 6 A N N E X 1 (continued) 2008 SCALE OF ASSESSMENT Base rate % Scale % Regular Budget assessment + $ Palau Panama Paraguay Peru Philippines Poland Portugal Qatar Republic of Moldova Romania Russian Federation Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sudan Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The Former Yugoslav Republic of Macedonia Tunisia Turkey Uganda Ukraine United Arab Emirates United Kingdom of Great Britain and Northern Ireland United Republic of Tanzania United States of America Uruguay Uzbekistan Venezuela, Bolivarian Republic of Vietnam Yemen Zambia Zimbabwe TOTAL [a] See document GC(51)/2 "The Agency's Programme and Budget ", draft resolution A. [a]
7 Page 7 A P P E N D I X MEMBERS CONTRIBUTIONS TO THE AGENCY S REGULAR BUDGET FOR 2008 The computation of the individual Regular Budget assessments 1. As a first step in computing the individual Regular Budget assessments, the Agency s Regular Budget for 2008 is divided into a safeguards component and a non-safeguards component 2 as described below: (a) The safeguards component amounts to plus $ ( at an exchange rate of $1.00 to 1.00). The basis for the calculation of the safeguards component is shown in Table 1. As can be seen from the table, this component comprises the budgetary requirements for operational and recurrent activities as well as the requirement for essential investments for all of Major Programme 4 (4.0: Overall Management, Coordination and Common Activities, and 4.1: Safeguards). An amount of has been estimated as recoverable income under safeguards agreements with non-member States during and was subtracted from the total. Also, Table 1 shows the distribution of the safeguards assessment between shielded and unshielded s. (b) The non-safeguards component refers to all other programmes and amounts to plus $ ( at an exchange rate of $1.00 to 1.00). Adding these two components, the total assessment proposed amounts to plus $ , which, at an exchange rate of $1.00 to 1.00, amounts to The next step is to derive a base rate of assessment for each of the Agency on the basis of the scale used by the United Nations to assess contributions from its s to its budget for the year As will be seen from Table 2, the United Nations percentage assessments for s of the Agency that were also s of the United Nations amount to per cent and the United Nations rate of assessment for the other of the Agency not a of the United Nations amounts to per cent. The total figure of per cent obtained by adding these two percentages is multiplied by a coefficient to establish the base rates of assessment for all States of the Agency, which will give a total of exactly 100 per cent. In accordance with the principles established by the General Conference 6, however, the coefficient is not applied in the case of the bearing the highest United Nations assessment or of the 22 s bearing the lowest United Nations assessment. The coefficient is therefore calculated as follows: 2 See GC(39)/RES/11, as amended by GC(44)/RES/9 and GC(47)/RES/5. 3 See document GC(51)/2, The Agency s Programme and Budget , Table 2. 4 See document GC(51)/2, The Agency s Programme and Budget , draft resolution A. 5 See General Assembly resolution A/RES/61/237 (December 2006). 6 See resolution GC(III)/RES/50, sub-paragraph (a) of the operative paragraph.
8 Page 8 United Nations percentage assessments Agency base rate of assessment Total Less: For the bearing the highest assessment For the 22 s bearing the lowest assessment (22 x 0.001) (22.022) (25.022) Totals for calculation of the coefficient Coefficient = It is now necessary to determine the respective shares of the safeguards component to be borne by the shielded s. In accordance with the Revised Arrangements for the Assessment of s Contributions towards the safeguards component of the Agency s Regular Budget set forth in sub-paragraph 1(c)(i) of GC(39)/RES/11 as amended by sub-paragraph B.(iii) of resolution GC(44)/RES/9 and GC(47)/RES/5, the phasing-out of the current shielding system began in 2006 and in accordance with that system the percentages of the shielded s base rates will gradually increase to contribute towards the actual amounts budgeted for the safeguards component (see Table 1). 5. Moreover, in accordance with sub-paragraph 1(d)(i) of General Conference resolution GC(39)/RES/11, as amended by resolution GC(44)/RES/9 and GC(47)/RES/5, the shielded s were divided into four categories. The s in each category will have their annual contributions to the safeguards component proportionately increased each year until the end of the de-shielding period, which for Category 1 is 7 years, Category 2 is 12 years, Category 3 is 17 years and Category 4 is 25 years. As de-shielding already began in 2006 for States that are in Category 1, excluding those that are members of the Group of 77, the respective shares of these s are determined by applying % of their base rate to the safeguards component. This information is provided in Table 3. The respective shares of the s in Category 2, Category 3 and Category 4 are determined by applying %, % and 52% of their base rate respectively to the safeguards component. This information is provided in Table 4, Table 5 and Table The remaining safeguards expenses are borne by 32 unshielded s, as shown in Table 7. Columns (3) and (4) show the amounts that have to be paid by each unshielded as a result of proportionally increasing the base rate of assessment in such a way that the total contributions make up the balance of the safeguards assessment. 7. Each s share in the non-safeguards component is calculated by applying its base rate of assessment to the total non-safeguards component. 8. For the convenience of States, Table 8 shows each s share in the nonsafeguards and the safeguards components, as well as the resulting total assessment and percentage assessment.
9 Page 9 TABLE 1 BASIS FOR THE CALCULATION OF THE SAFEGUARDS ASSESSMENT I. Safeguards expenditures/assessment basis Major Programme 4 - Nuclear Verification $ = Deduct: Amounts recoverable under safeguards agreements ( ) - = ( ) Safeguards assessment basis $ = II. Safeguards Assessment for "Shielded" s Total safeguards assessment $ = Deduct: Contributions of "Shielded" s in Category 1 ( ) + ( ) = ( ) Contributions of "Shielded" s in Category 2 ( ) + ( ) = ( ) Contributions of "Shielded" s in Category 3 ( ) + ( ) = ( ) Contributions of "Shielded" s in Category 4 ( ) + ( ) = ( ) Basis for "Unshielded" s $ = Contributions of "Shielded" s ( ) + $ ( ) = ( ) III. Safeguards Assessment for "Unshielded" s Total safeguards assessment $ = Deduct: "Shielded" s' contributions ( ) + ( ) = ( ) Contributions of "Unshielded" s $ = = $1.00
10 Page 10 TABLE 2 BASE RATE OF ASSESSMENT United Nations percentage assessment for 2007 [a] United Nations rates of assessment for 2007 of States s of the Agency but not of the United Nations Agency base rates of assessment: United Nations rate multiplied by the coefficient [b] Afghanistan, Islamic Republic of Albania Algeria Angola Argentina Armenia Australia Austria Azerbaijan Bangladesh Belarus Belgium Belize Benin Bolivia Bosnia and Herzegovina Botswana Brazil Bulgaria Burkina Faso Cameroon Canada Central African Republic Chad Chile China Colombia Costa Rica Côte d'ivoire Croatia Cuba Cyprus Czech Republic Democratic Republic of the Congo Denmark Dominican Republic Ecuador Egypt El Salvador Eritrea Estonia Ethiopia Finland France Gabon Georgia Germany Ghana Greece Guatemala
11 Page 11 TABLE 2 (continued) BASE RATE OF ASSESSMENT United Nations percentage assessment for 2007 [a] United Nations rates of assessment for 2007 of States s of the Agency but not of the United Nations Agency base rates of assessment: United Nations rate multiplied by the coefficient [b] Haiti Holy See Honduras Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Korea, Republic of Kuwait Kyrgyzstan Latvia Lebanon Liberia Libyan Arab Jamahiriya Liechtenstein Lithuania Luxembourg Madagascar Malawi Malaysia Mali Malta Marshall Islands Mauritania, Islamic Republic of Mauritius Mexico Monaco Mongolia Montenegro Morocco Mozambique Myanmar Namibia Netherlands New Zealand Nicaragua Niger Nigeria Norway Pakistan
12 Page 12 TABLE 2 (continued) BASE RATE OF ASSESSMENT United Nations percentage assessment for 2007 [a] United Nations rates of assessment for 2007 of States s of the Agency but not of the United Nations Agency base rates of assessment: United Nations rate multiplied by the coefficient [b] Palau Panama Paraguay Peru Philippines Poland Portugal Qatar Republic of Moldova Romania Russian Federation Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sudan Sweden Switzerland Syrian Arab Republic Tajikistan Thailand The Former Yugoslav Republic of Macedonia Tunisia Turkey Uganda Ukraine United Arab Emirates United Kingdom of Great Britain and Northern Ireland United Republic of Tanzania United States of America Uruguay Uzbekistan Venezuela, Bolivarian Republic of Vietnam Yemen Zambia Zimbabwe TOTAL [a] See General Assembly resolution A/RES/61/237. [b] In certain cases the coefficient is not applied - see page 7.
13 Page 13 TABLE 3 "SHIELDED" MEMBERS' CONTRIBUTIONS IN CATEGORY 1 Base rate % Required share of safeguards expenses at % of base rate + $ Greece Korea, Republic of Portugal TOTAL
14 Page 14 TABLE 4 "SHIELDED" MEMBERS' CONTRIBUTIONS IN CATEGORY 2 Base rate % Required share of safeguards expenses at % of base rate + $ Argentina Brazil Chile Czech Republic Gabon Hungary Libyan Arab Jamahiriya Malaysia Malta Mexico Saudi Arabia Seychelles Uruguay TOTAL
15 Page 15 TABLE 5 "SHIELDED" MEMBERS' CONTRIBUTIONS IN CATEGORY 3 Base rate % Required share of safeguards expenses at % of base rate + $ Albania Algeria Armenia Azerbaijan Belarus Belize Bolivia Bosnia and Herzegovina Botswana Bulgaria Cameroon China Colombia Costa Rica Côte d'ivoire Croatia Cuba Dominican Republic Ecuador Egypt El Salvador Estonia Georgia Ghana Guatemala Honduras India Indonesia Iran, Islamic Republic of Iraq Jamaica Jordan Kazakhstan Kenya Kyrgyzstan Latvia Lebanon Lithuania Marshall Islands Mauritius Mongolia Montenegro Morocco Namibia Nigeria Pakistan Palau Panama Paraguay Peru Philippines Poland Republic of Moldova Romania Serbia
16 Page 16 TABLE 5 (continued) "SHIELDED" MEMBERS' CONTRIBUTIONS IN CATEGORY 3 Base rate % Required share of safeguards expenses at % of base rate + $ Slovakia South Africa Sri Lanka Syrian Arab Republic Tajikistan Thailand The Former Yugoslav Republic of Macedonia Tunisia Turkey Ukraine Uzbekistan Venezuela, Bolivarian Republic of Zimbabwe TOTAL
17 Page 17 TABLE 6 "SHIELDED" MEMBERS' CONTRIBUTIONS IN CATEGORY 4 Base rate % Required share of safeguards expenses at 52% of base rate + $ Afghanistan, Islamic Republic of Angola Bangladesh Benin Burkina Faso Central African Republic Chad Democratic Republic of the Congo Eritrea Ethiopia Haiti Liberia Madagascar Malawi Mali Mauritania, Islamic Republic of Mozambique Myanmar Nicaragua Niger Senegal Sierra Leone Sudan Uganda United Republic of Tanzania Vietnam Yemen Zambia TOTAL
18 Page 18 TABLE 7 "UNSHIELDED" MEMBERS' CONTRIBUTIONS Base rate Share in the balance of the safeguards component % % + $ (1) (2) (3) (4) Australia Austria Belgium Canada Cyprus Denmark Finland France Germany Holy See Iceland Ireland Israel Italy Japan Kuwait Liechtenstein Luxembourg Monaco Netherlands New Zealand Norway Qatar Russian Federation Singapore Slovenia Spain Sweden Switzerland United Arab Emirates United Kingdom of Great Britain and Northern Ireland United States of America T O T A L
19 Page 19
20 Page 20
21 Page 21
22 Page 22
23 Page 23
TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime
A F R I C A WA T C H TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime Afghanistan Albania Algeria Andorra Angola Antigua and Barbuda Argentina Armenia
More informationArgentina Bahamas Barbados Bermuda Bolivia Brazil British Virgin Islands Canada Cayman Islands Chile
Americas Argentina (Banking and finance; Capital markets: Debt; Capital markets: Equity; M&A; Project Bahamas (Financial and corporate) Barbados (Financial and corporate) Bermuda (Financial and corporate)
More information2 Albania Algeria , Andorra
1 Afghanistan LDC 110 80 110 80 219 160 2 Albania 631 460 631 460 1 262 920 3 Algeria 8 628 6,290 8 615 6 280 17 243 12 570 4 Andorra 837 610 837 610 1 674 1 220 5 Angola LDC 316 230 316 230 631 460 6
More informationAnnex Supporting international mobility: calculating salaries
Annex 5.2 - Supporting international mobility: calculating salaries Base salary refers to a fixed amount of money paid to an Employee in return for work performed and it is determined in accordance with
More informationTotal Imports by Volume (Gallons per Country)
2/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 12/2016 12/2017 % Change 2016 2017 % Change MEXICO 50,839,282 54,169,734 6.6 % 682,281,387 712,020,884 4.4 % NETHERLANDS 10,630,799 11,037,475
More informationTotal Imports by Volume (Gallons per Country)
12/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 10/2017 10/2018 % Change 2017 2018 % Change MEXICO 56,462,606 60,951,402 8.0 % 608,891,240 662,631,088 8.8 % NETHERLANDS 11,381,432 10,220,226
More informationTotal Imports by Volume (Gallons per Country)
3/6/2019 Imports by Volume (Gallons per Country) YTD YTD Country 12/2017 12/2018 % Change 2017 2018 % Change MEXICO 54,169,734 56,505,154 4.3 % 712,020,884 773,421,634 8.6 % NETHERLANDS 11,037,475 8,403,018
More informationTotal Imports by Volume (Gallons per Country)
2/6/2019 Imports by Volume (Gallons per Country) YTD YTD Country 11/2017 11/2018 % Change 2017 2018 % Change MEXICO 48,959,909 54,285,392 10.9 % 657,851,150 716,916,480 9.0 % NETHERLANDS 11,903,919 10,024,814
More informationTotal Imports by Volume (Gallons per Country)
1/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 11/2016 11/2017 % Change 2016 2017 % Change MEXICO 50,994,409 48,959,909 (4.0)% 631,442,105 657,851,150 4.2 % NETHERLANDS 9,378,351 11,903,919
More informationTotal Imports by Volume (Gallons per Country)
10/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 08/2017 08/2018 % Change 2017 2018 % Change MEXICO 67,180,788 71,483,563 6.4 % 503,129,061 544,043,847 8.1 % NETHERLANDS 12,954,789 12,582,508
More informationTotal Imports by Volume (Gallons per Country)
11/2/2018 Imports by Volume (Gallons per Country) YTD YTD Country 09/2017 09/2018 % Change 2017 2018 % Change MEXICO 49,299,573 57,635,840 16.9 % 552,428,635 601,679,687 8.9 % NETHERLANDS 11,656,759 13,024,144
More informationINTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT BOARD OF GOVERNORS. Resolution No. 612
INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT BOARD OF GOVERNORS Resolution No. 612 2010 Selective Increase in Authorized Capital Stock to Enhance Voice and Participation of Developing and Transition
More informationDutch tax treaty overview Q3, 2012
Dutch tax treaty overview Q3, 2012 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands T +31 888 387 669 T +31 888 DTS NOW F +31 88 8 387 601 duijn@duijntax.com
More informationLegal Indicators for Combining work, family and personal life
Legal Indicators for Combining work, family and personal life Country Africa Algeria 14 100% Angola 3 months 100% Mixed (if necessary, employer tops up social security) Benin 14 100% Mixed (50% Botswana
More information2019 Daily Prayer for Peace Country Cycle
2019 Daily Prayer for Peace Country Cycle Tuesday January 1, 2019 All Nations Wednesday January 2, 2019 Thailand Thursday January 3, 2019 Sudan Friday January 4, 2019 Solomon Islands Saturday January 5,
More informationTotal Imports by Volume (Gallons per Country)
10/5/2017 Imports by Volume (Gallons per Country) YTD YTD Country 08/2016 08/2017 % Change 2016 2017 % Change MEXICO 51,349,849 67,180,788 30.8 % 475,806,632 503,129,061 5.7 % NETHERLANDS 12,756,776 12,954,789
More informationide: FRANCE Appendix A Countries with Double Taxation Agreement with France
Fiscal operational guide: FRANCE ide: FRANCE Appendix A Countries with Double Taxation Agreement with France Albania Algeria Argentina Armenia 2006 2006 From 1 March 1981 2002 1 1 1 All persons 1 Legal
More informationRequest to accept inclusive insurance P6L or EASY Pauschal
5002001020 page 1 of 7 Request to accept inclusive insurance P6L or EASY Pauschal APPLICANT (INSURANCE POLICY HOLDER) Full company name and address WE ARE APPLYING FOR COVER PRIOR TO DELIVERY (PRE-SHIPMENT
More informationTotal Imports by Volume (Gallons per Country)
7/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 05/2017 05/2018 % Change 2017 2018 % Change MEXICO 71,166,360 74,896,922 5.2 % 302,626,505 328,397,135 8.5 % NETHERLANDS 12,039,171 13,341,929
More informationEMBARGOED UNTIL GMT 1 AUGUST
2016 Global Breastfeeding Scorecard: Country Scores EMBARGOED UNTIL 00.01 GMT 1 AUGUST Enabling Environment Reporting Practice UN Region Country Donor Funding (USD) Per Live Birth Legal Status of the Code
More informationTotal Imports by Volume (Gallons per Country)
6/6/2018 Imports by Volume (Gallons per Country) YTD YTD Country 04/2017 04/2018 % Change 2017 2018 % Change MEXICO 60,968,190 71,994,646 18.1 % 231,460,145 253,500,213 9.5 % NETHERLANDS 13,307,731 10,001,693
More informationWGI Ranking for SA8000 System
Afghanistan not rated Highest Risk ALBANIA 47 High Risk ALGERIA 24 Highest Risk AMERICAN SAMOA 74 Lower Risk ANDORRA 91 Lower Risk ANGOLA 16 Highest Risk ANGUILLA 90 Lower Risk ANTIGUA AND BARBUDA 76 Lower
More informationConvention on the Conservation of Migratory Species of Wild Animals
Convention on the Conservation of Migratory Species of Wild Animals 48 th Meeting of the Standing Committee Bonn, Germany, 23 24 October UNEP/CMS/StC48/Doc.9.1 IMPLEMENTATION OF THE CMS BUDGET (as at 31
More informationGEF Evaluation Office MID-TERM REVIEW OF THE GEF RESOURCE ALLOCATION FRAMEWORK. Portfolio Analysis and Historical Allocations
GEF Evaluation Office MID-TERM REVIEW OF THE GEF RESOURCE ALLOCATION FRAMEWORK Portfolio Analysis and Historical Allocations Statistical Annex #2 30 October 2008 Midterm Review Contents Table 1: Historical
More informationDutch tax treaty overview Q4, 2013
Dutch tax treaty overview Q4, 2013 Hendrik van Duijn DTS Duijn's Tax Solutions Zuidplein 36 (WTC Tower H) 1077 XV Amsterdam The Netherlands T +31 888 387 669 T +31 888 DTS NOW F +31 88 8 387 601 duijn@duijntax.com
More informationTotal Imports by Volume (Gallons per Country)
4/5/2018 Imports by Volume (Gallons per Country) YTD YTD Country 02/2017 02/2018 % Change 2017 2018 % Change MEXICO 53,961,589 55,268,981 2.4 % 108,197,008 114,206,836 5.6 % NETHERLANDS 12,804,152 11,235,029
More informationThe Budget of the International Treaty. Financial Report The Core Administrative Budget
The Budget of the International Treaty Financial Report 2016 The Core Administrative Budget Including statements of amounts due and received for The Working Capital Reserve and The Third Party Beneficiary
More informationSURVEY TO DETERMINE THE PERCENTAGE OF NATIONAL REVENUE REPRESENTED BY CUSTOMS DUTIES INTRODUCTION
SURVEY TO DETERMINE THE PERCENTAGE OF NATIONAL REVENUE REPRESENTED BY CUSTOMS DUTIES INTRODUCTION This publication provides information about the share of national revenues represented by Customs duties.
More informationANNEX 2: Methodology and data of the Starting a Foreign Investment indicators
ANNEX 2: Methodology and data of the Starting a Foreign Investment indicators Methodology The Starting a Foreign Investment indicators quantify several aspects of business establishment regimes important
More informationAnnual Report on Exchange Arrangements and Exchange Restrictions 2011
Annual Report on Exchange Arrangements and Exchange Restrictions 2011 Volume 1 of 4 ISBN: 978-1-61839-226-8 Copyright 2010 International Monetary Fund International Monetary Fund, Publication Services
More informationTotal Imports by Volume (Gallons per Country)
3/7/2018 Imports by Volume (Gallons per Country) YTD YTD Country 01/2017 01/2018 % Change 2017 2018 % Change MEXICO 54,235,419 58,937,856 8.7 % 54,235,419 58,937,856 8.7 % NETHERLANDS 12,265,935 10,356,183
More informationTotal Imports by Volume (Gallons per Country)
5/4/2016 Imports by Volume (Gallons per Country) YTD YTD Country 03/2015 03/2016 % Change 2015 2016 % Change MEXICO 53,821,885 60,813,992 13.0 % 143,313,133 167,568,280 16.9 % NETHERLANDS 11,031,990 12,362,256
More informationINTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED
E 4 ALBERT EMBANKMENT LONDON SE1 7SR Telephone: +44 (0)20 7735 711 Fax: +44 (0)20 7587 3210 1 January 2019 INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS
More informationHousehold Debt and Business Cycles Worldwide Out-of-sample results based on IMF s new Global Debt Database
Household Debt and Business Cycles Worldwide Out-of-sample results based on IMF s new Global Debt Database Atif Mian Princeton University and NBER Amir Sufi University of Chicago Booth School of Business
More informationLong Association List of Jurisdictions Surveyed for Which a Response Has Been Received
Agenda Item 7-B Long Association List of Jurisdictions Surveed for Which a Has Been Received Jurisdictions Region IFAC Largest 29 G10 G20 EU/EEA IOSCO IFIAR Surve Abu Dhabi Member (UAE) Albania Member
More informationSupplementary Table S1 National mitigation objectives included in INDCs from Jan to Jul. 2017
1 Supplementary Table S1 National mitigation objectives included in INDCs from Jan. 2015 to Jul. 2017 Country Submitted Date GHG Reduction Target Quantified Unconditional Conditional Asia Afghanistan Oct.,
More informationCountry Documentation Finder
Country Shipper s Export Declaration Commercial Invoice Country Documentation Finder Customs Consular Invoice Certificate of Origin Bill of Lading Insurance Certificate Packing List Import License Afghanistan
More informationEXECUTION OF THE CMS BUDGET (Prepared by the Secretariat)
CONVENTION ON MIGRATORY SPECIES TENTH MEETING OF THE CONFERENCE OF THE PARTIES Bergen, 20-25 November Agenda Item 22a CMS Distribution: General UNEP/CMS/Conf.18a 30 September Original: English EXECUTION
More informationHEALTH WEALTH CAREER 2017 WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES
HEALTH WEALTH CAREER 2017 WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES WORLDWIDE BENEFIT & EMPLOYMENT GUIDELINES AT A GLANCE GEOGRAPHY 77 COUNTRIES COVERED 5 REGIONS Americas Asia Pacific Central & Eastern
More informationResolution adopted by the General Assembly on 24 December [on the report of the Fifth Committee (A/67/502/Add.1)]
United Nations General Assembly Distr.: General 11 February 2013 Sixty-seventh session Agenda item 134 Resolution adopted by the General Assembly on 24 December 2012 [on the report of the Fifth Committee
More informationMemoranda of Understanding
UNEP/CMS/Inf.10.4 Parties to the CONVENTION ON THE CONSERVATION OF MIGRATORY SPECIES OF WILD ANIMALS and its Agreements as at 1 November 2011 Legend CMS Party n = shows the chronological order of the Parties
More informationINTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED
E 4 ALBERT EMBANKMENT LONDON SE 7SR Telephone: +44 (0)20 7735 76 Fax: +44 (0)20 7587 320 MSC./Circ.64/Rev.5 7 June 205 INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING
More informationMAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS. Afghanistan $135 $608 $911 1 March Albania $144 $2,268 $3,402 1 January 2005
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS (IN U.S. DOLLARS FOR COST ESTIMATE) COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $135 $608 $911 1 March 1989 Albania
More informationINTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT BOARD OF GOVERNORS. Resolution No General Capital Increase
INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT BOARD OF GOVERNORS Resolution No. 663 2018 General Capital Increase WHEREAS the Executive Directors, having considered the question of enlarging the
More informationCOUNCIL. Hundred and Fifty-sixth Session. Rome, April Status of Current Assessments and Arrears as at 17 April 2017.
April 2017 CL 156/LIM/2 Rev.1 E COUNCIL Hundred and Fifty-sixth Session Rome, 24-28 April 2017 Status of Current Assessments and Arrears as at 17 April 2017 Executive summary The document presents the
More informationCOUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF %
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS IN U.S. DOLLARS FOR COST ESTIMATE COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $165 $1,733 $2,599 1 August 2007 Albania
More informationWithholding Tax Rates 2014*
Withholding Tax Rates 2014* (Rates are current as of 1 March 2014) Jurisdiction Dividends Interest Royalties Notes Afghanistan 20% 20% 20% International Tax Albania 10% 10% 10% Algeria 15% 10% 24% Andorra
More informationKentucky Cabinet for Economic Development Office of Workforce, Community Development, and Research
Table 2 Kentucky s Exports to the World -- Inclusive of Year to Date () Values in $ Thousands 2016 Year to Date Total All Countries $ 29,201,010 $ 30,857,275 5.7% $ 20,030,998 $ 20,925,509 4.5% Canada
More informationCOUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF %
Effective 1 July 2012 Page 1 MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS IN U.S. DOLLARS FOR COST ESTIMATE COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % * Afghanistan $188 $1,974
More informationANNEX. to the. Report from the Commission to the European Parliament and the Council
EUROPEAN COMMISSION Brussels, 29.11.2017 COM(2017) 699 final ANNEXES 1 to 3 ANNEX to the Report from the Commission to the European Parliament and the Council on data pertaining to the budgetary impact
More informationAfghanistan $135 $608 $911 1 March Albania $144 $2,268 $3,402 1 January Angola $286 $5,148 $7,722 1 January 2003
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS (IN U.S. DOLLARS FOR COST ESTIMATE) COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $135 $608 $911 1 March 1989 Albania
More informationAfghanistan $135 $608 $911 1 March Albania $144 $2,268 $3,402 1 January Algeria $208 $624 $936 1 March 1990
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS (IN U.S. DOLLARS FOR COST ESTIMATE) COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $135 $608 $911 1 March 1989 Albania
More informationCOUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF %
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS IN U.S. DOLLARS FOR COST ESTIMATE COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $135 $608 $911 1 March 1989 Albania $166
More informationChart 1 summarizes the status with respect to assessments as of 30 September 2016 and 30 September 2017.
Check against delivery Financial situation of the United Nations Statement by Jan Beagle, Under-Secretary-General for Management Fifth Committee of the General Assembly at its 72 nd session 6 October 2017
More informationFernanda Ruiz Nuñez Senior Economist Infrastructure, PPPs and Guarantees Group The World Bank
Fernanda Ruiz Nuñez Senior Economist Infrastructure, PPPs and Guarantees Group The World Bank Mikel Tejada Consultant. Topic Leader Procuring Infrastructure PPPs The World Bank 2018 ICGFM 32nd Annual International
More informationCOUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF %
MAXIMUM MONTHLY STIPEND RATES FOR FELLOWS AND SCHOLARS IN U.S. DOLLARS FOR COST ESTIMATE COUNTRY DSA(US$) MAX RES RATE MAX TRV RATE EFFECTIVE DATE OF % Afghanistan $158 $1,659 $2,489 1 August 2007 Albania
More information( Euro) Annual & Monthly Premium Rates. International Healthcare Plan. Geographic Areas. (effective 1st July 2007) Premium Discount
Annual & Monthly Premium Rates International Healthcare Plan (effective 1st July 2007) ( Euro) This schedule contains information on Your premiums for the International Healthcare Plan in Euros. Simply
More informationHoi Wai Cheng, Dawn Holland, Ingo Pitterle
Hoi Wai Cheng, Dawn Holland, Ingo Pitterle United Nations, GEMU/DPAD/DESA Project LINK Meeting 21-23 October 2015, New York Demand-side role Direct impact on the price level and terms of trade Secondary
More informationSHARE IN OUR FUTURE AN ADVENTURE IN EMPLOYEE STOCK OWNERSHIP DEBBI MARCUS, UNILEVER
SHARE IN OUR FUTURE AN ADVENTURE IN EMPLOYEE STOCK OWNERSHIP DEBBI MARCUS, UNILEVER DEBBI.MARCUS@UNILEVER.COM RUTGERS SCHOOL OF MANAGEMENT AND LABOR RELATIONS NJ/NY CENTER FOR EMPLOYEE OWNERSHIP AGENDA
More information1.1 LIST OF DAILY MAXIMUM AMOUNT PER COUNTRY WHICH IS DEEMED TO BEEN EXPENDED
1 SUBSISTENCE ALLOWANCE FOREIGN TRAVEL 1.1 LIST OF DAILY MAXIMUM AMOUNT PER COUNTRY WHICH IS DEEMED TO BEEN EXPENDED Albania Euro 97 Algeria Euro 161 Angola US $ 312 Antigua and Barbuda US $ 220 Argentina
More informationBERMUDA COPYRIGHT AND PERFORMANCES (APPLICATION TO OTHER COUNTRIES) ORDER 2009 BR 71/2009
BERMUDA COUNTRIES) ORDER 2009 BR 71/2009 The Minister, in exercise of the powers conferred by sections 194 and 257 of the Copyright and Designs Act 2004, makes the following Order: Citation 1 This Order,
More informationDouble Tax Treaties. Necessity of Declaration on Tax Beneficial Ownership In case of capital gains tax. DTA Country Withholding Tax Rates (%)
Double Tax Treaties DTA Country Withholding Tax Rates (%) Albania 0 0 5/10 1 No No No Armenia 5/10 9 0 5/10 1 Yes 2 No Yes Australia 10 0 15 No No No Austria 0 0 10 No No No Azerbaijan 8 0 8 Yes No Yes
More informationReport to Donors Sponsored Delegates to the 12th Conference of the Parties Punta del Este, Uruguay 1-9 June 2015
Report to Donors Sponsored Delegates to the 12th Conference of the Parties Punta dell Este, Uruguay 1-9 June 2015 1 Contents Details of sponsorship Table 1. Fundraising (income from donors) Table 2. Sponsored
More informationRESOLUTION 14/2017 WORK PROGRAMME AND BUDGET
IT/GB7/17/Res14 RESOLUTION 14/2017 WORK PROGRAMME AND BUDGET 201819 THE GOVERNING BODY, Recalling that: a) The FAO Governing Bodies have determined that the Treaty on Plant Genetic Resources for Food and
More informationIBRD/IDA and Blend Countries: Per Capita Incomes, Lending Eligibility, IDA Repayment Terms
Page 1 of 7 Note: This OP 3.10, Annex D replaces the version dated September 2013. The revised terms are effective for all loans that are approved on or after July 1, 2014. IBRD/IDA and Blend Countries:
More informationInternational trade transparency: the issue in the World Trade Organization
Magalhães 11 International trade transparency: the issue in the World Trade Organization João Magalhães Introduction I was asked to participate in the discussion on international trade transparency with
More informationSummary 715 SUMMARY. Minimum Legal Fee Schedule. Loser Pays Statute. Prohibition Against Legal Advertising / Soliciting of Pro bono
Summary Country Fee Aid Angola No No No Argentina No, with No No No Armenia, with No No No No, however the foreign Attorneys need to be registered at the Chamber of Advocates to be able to practice attorney
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, July 14,
More informationIBRD/IDA and Blend Countries: Per Capita Incomes, Lending Eligibility, and Repayment Terms
Page 1 of 7 (Updated ) Note: This OP 3.10, Annex D replaces the version dated March 2013. The revised terms are effective for all loans for which invitations to negotiate are issued on or after July 1,
More informationIMO MEMBER STATE AUDIT SCHEME. Progress report on the implementation of the Scheme. Note by the Secretary-General SUMMARY
E COUNCIL 121st session Agenda item 6 21 September 2018 Original: ENGLISH IMO MEMBER STATE AUDIT SCHEME Progress report on the implementation of the Scheme Note by the Secretary-General SUMMARY Executive
More informationHundred and seventieth Session REPORT BY THE DIRECTOR-GENERAL ON THE STATUS OF CONTRIBUTIONS OF MEMBER STATES AND OF PAYMENT PLANS SUMMARY
ex United Nations Educational, Scientific and Cultural Organization Executive Board Hundred and seventieth Session 170 EX/20 PARIS, 9 August 2004 Original: English Item 7.2 of the provisional agenda REPORT
More informationFinancial situation of the United Nations. Statement by Yukio Takasu, Under-Secretary-General for Management. 9 October 2013
Check against delivery Financial situation of the United Nations Statement by Yukio Takasu, Under-Secretary-General for Management Fifth Committee of the General Assembly at its 68 th session 9 October
More informationIMPENDING CHANGES. Subsistence Allowances
IMPENDING CHANGES Subsistence Allowances This document serves to keep stakeholders informed of impending changes regarding the amount of a subsistence allowance deemed to have been expended in terms of
More informationSCALE OF ASSESSMENTS AND CURRENCY OF MEMBER STATES CONTRIBUTIONS OUTLINE
General Conference 30th Session, Paris 1999 30 C 30 C/36 27 August 1999 Original: English Item 9.3 of the provisional agenda SCALE OF ASSESSMENTS AND CURRENCY OF MEMBER STATES CONTRIBUTIONS OUTLINE Source:
More informationWithholding Tax Rate under DTAA
Withholding Tax Rate under DTAA Country Albania 10% 10% 10% 10% Armenia 10% Australia 15% 15% 10%/15% [Note 2] 10%/15% [Note 2] Austria 10% Bangladesh Belarus a) 10% (if at least 10% of recipient company);
More informationClinical Trials Insurance
Allianz Global Corporate & Specialty Clinical Trials Insurance Global solutions for clinical trials liability Specialist cover for clinical research The challenges of international clinical research are
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, December
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, February
More informationSANGAM GLOBAL PHARMACEUTICAL & REGULATORY CONSULTANCY
SANGAM GLOBAL PHARMACEUTICAL & REGULATORY CONSULTANCY Regulatory Affairs Worldwide An ISO 9001:2015 Certified Company Welcome to Sangam Global Pharmaceutical & Regulatory Consultancy (SGPRC) established
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Thursday, July
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, January
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, April
More informationYUM! Brands, Inc. Historical Financial Summary. Second Quarter, 2017
YUM! Brands, Inc. Historical Financial Summary Second Quarter, 2017 YUM! Brands, Inc. Consolidated Statements of Income (in millions, except per share amounts) 2017 2016 2015 YTD Q3 Q4 FY FY Revenues Company
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Wednesday, November
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, October
More informationLuxembourg-Kazakhstan business relations A focus on financial services. 2 March 2017
Luxembourg-Kazakhstan business relations A focus on financial services 2 March 2017 Arendt & Medernach s story in Kazakhstan First visit to Kazakhstan in 2011 Moscow office opened in October 2012 Covering
More informationONLINE APPENDIX (DE NEVE AND WARD, HAPPINESS AT WORK)
ONLINE APPENDIX (DE NEVE AND WARD, HAPPINESS AT WORK) HTTP://WORLDHAPPINESS.REPORT/ 1 WORLD HAPPINESS REPORT 2017 Table A6.1: Social Comparison Effects of Unemployment Life Evaluation Positive Affect Negative
More informationMEASURES TO STRENGTHEN INTERNATIONAL CO-OPERATION IN NUCLEAR SAFETY AND RADIOLOGICAL PROTECTION. and
International Atomic Energy Agency GENERAL CONFERENCE 29 August GENERAL Distr. Original: ENGLISH Thirty-second regular session Items 10 and 11 of the provisional agenda (GC(XXXII)/834) MEASURES TO STRENGTHEN
More informationAlbania 10% 10%[Note1] 10% 10% Armenia 10% 10% [Note1] 10% 10% Austria 10% 10% [Note1] 10% 10%
Country Dividend (not being covered under Section 115-O) Withholding tax rates Interest Royalty Fee for Technical Services Albania 10% 10%[Note1] 10% 10% Armenia 10% Australia 15% 15% 10%/15% 10%/15% Austria
More informationWithholding tax rates 2016 as per Finance Act 2016
Withholding tax rates 2016 as per Finance Act 2016 Sr No Country Dividend Interest Royalty Fee for Technical (not being covered under Section 115-O) Services 1 Albania 10% 10% 10% 10% 2 Armenia 10% 10%
More informationSenior Leadership Programme (SLP) CATA Commonwealth Association of Tax Administrators
Senior Leadership Programme (SLP) CATA Commonwealth Association of Tax Administrators Prospectus 2018 Senior Leadership Programme The Senior Leadership Programme (SLP) is designed to equip senior tax officials
More informationConvention on the Conservation of Migratory Species of Wild Animals Secretariat provided by the United Nations Environment Programme
Convention on the Conservation of Migratory Species of Wild Animals Secretariat provided by the United Nations Environment Programme 40th Meeting of the Standing Committee Bonn, Germany, 7-8 November 2012
More informationI am pleased to present to you the current financial situation of the United Nations. I shall focus on four main financial indicators:
Check against delivery Financial situation of the United Nations Statement by Jan Beagle, Under-Secretary-General for Management Fifth Committee of the General Assembly at its 72 nd session 11 May 2018
More informationWithholding Tax Rates 2017*
Withholding Tax Rates 2017* International Tax Updated March 2017 Jurisdiction Dividends Interest Royalties Notes Albania 15% 15% 15% Algeria 15% 10% 24% Andorra 0% 0% 5% Angola 10% 15% 10% Anguilla 0%
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Thursday, October
More informationWorld Development Indicators
: Afghanistan Albania Algeria American Samoa Andorra Angola Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas, The Bahrain Bangladesh Barbados Belarus Belgium Belize Benin
More informationHundred and Seventy-fifth Session. Rome, March Status of Current Assessments and Arrears as at 31 December 2018
February 2019 E FINANCE COMMITTEE Hundred and Seventy-fifth Session Rome, 18-22 March 2019 Status of Current Assessments and Arrears as at 31 December 2018 Queries on the substantive content of this document
More informationCountries with Double Taxation Agreements with the UK rates of withholding tax for the year ended 5 April 2012
Countries with Double Taxation Agreements with the UK rates of withholding tax for the year ended 5 April 2012 This table shows the maximum rates of tax those countries with a Double Taxation Agreement
More informationWhen is an employee considered to be living away from their normal place of residence?
Living Away From Home Allowance (LAFHA) What is a LAFHA? The payment of a living-away-from-home allowance (LAFHA) is a fringe benefit. For FBT purposes, a LAFHA is an allowance the University (as the employer)
More informationToday's CPI data: what you need to know
Trend Macrolytics, LLC Donald Luskin, Chief Investment Officer Thomas Demas, Managing Director Michael Warren, Energy Strategist Data Insights: Consumer Price Index, Producer Price Index Friday, August
More information